Microsoft has its own language: 230 acronyms to describe everything from its myriad of licenses and products to different business units and target markets.
They have evolved during the company's thirty odd years with a clear purpose: to help speed up meetings and streamline discussions by ensuring everybody's on the same page …

Not an acronym

Don't panic

We use it

We moved from ASP.NET to ESP.NET when we discovered that managers expected us to develop for as yet unstated future requirements. I understand that this is not uncommon and therefore expect ESP.NET to become the language of choice for a large number of developers in the near future.